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A check written by the company for $250 is incorrectly recorded by a company as $205. On the bank reconciliation, the $45 error should be

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A check written by the company for $250 is incorrectly recorded by a company as $205. On the bank reconciliation, the $45 error should be added to the balance per bank. added to the balance per books. deducted from the balance per books. deducted from the balance per bank

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